Personal income tax on investment in digital currency
Publish: 2021-04-08 05:49:20
1. Up to now, the state does not recognize the legality of any digital currency at all, and the domestic digital exchange is also illegal, so there is no problem of paying personal income tax at all. Be careful of being cheated.
2.
The withdrawal of foreign exchange platform investment does not need to pay personal income tax
only when the investment gains income, it needs to pay tax. And according to the different investment procts, the indivial income tax rate is not the same, not all investment income need to pay tax. In addition, even if the indivial income tax is paid, it is generally paid by the taxpayer through the personal tax app or the tax bureau
investment platform can't forcibly dect users' personal tax funds. The dividend income obtained by creditors in general personal loans belongs to the item of "interest, dividend and dividend income", and the applicable indivial tax rate is 20%; The 20% tax rate is also applicable to equity dividends, stock dividends and income from stock trading
extended information:
the introction of indivial income tax payment is as follows:
the amount of tax payable in advance in current period = (accumulated amount of tax payable in advance) × Tax rate - quick dection) - withholding tax. Accumulated prepaid taxable income = accumulated income - accumulated tax-free income - accumulated basic dection expenses - accumulated special dection - accumulated special additional dection - accumulated other dections determined according to law
if the special additional information is entered late, resulting in no special additional tax-free dection in the previous month, the final settlement will be carried out from March to June 2020. The annual prepaid tax is greater than the annual tax payable and the tax refund is applied for
3.
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4. I don't know, but this company hasn't heard of it. I suggest you go to the field to have a look. After all, many of the current development companies are also famous for blockchain, but their own technical strength can't keep up. In order to prevent being cheated, I suggest you go to the field and compare several companies
5.
6. According to the national tax law, the personal income tax is 20% of the total personal income. If you earn more than 600000 yuan, you need to pay 120000 yuan tax.
7. The method of calculating indivial income tax on investment income: income from financial investment needs to pay indivial income tax, including interest, dividend and bonus income from various financial investment procts, which belong to the same category among 11 categories of taxable items, and the tax rate of this category is generally 20%
investment income refers to the net income of profits, dividends and bond interest from foreign investment minus investment losses. Strictly speaking, the so-called investment income refers to the monetary income with the project as the boundary. It includes not only the sales revenue of the project, but also the value of asset recovery (that is, the fixed assets and working capital recovered at the end of the project life).
investment income refers to the net income of profits, dividends and bond interest from foreign investment minus investment losses. Strictly speaking, the so-called investment income refers to the monetary income with the project as the boundary. It includes not only the sales revenue of the project, but also the value of asset recovery (that is, the fixed assets and working capital recovered at the end of the project life).
8. Transfer of wealth management procts
according to the indivial income tax law of the people's Republic of China, order No. 48 of the president of the people's Republic of China: the income from the transfer of negotiable securities, equity and other property by indivials is the taxable income after decting the original value of the property and reasonable expenses from the income from the transfer of property, and the tax rate is 20%. Among them, the original value of the property of the negotiable securities is the purchase price and the relevant fees paid in accordance with the regulations at the time of purchase< According to the regulations on the implementation of the indivial income tax law of the people's Republic of China, the measures for imposing indivial income tax on the income from stock transfer shall be formulated separately by the financial department of the State Council and submitted to the State Council for approval< In 2006, the State Administration of Taxation issued a document stipulating that people with an annual income of more than 120000 yuan should report their own income, including the income from investing in the stock market. This move was once seen as a prelude to the introction of capital gains tax on stock trading income. At that time, it caused a sharp drop in the stock market. Later, the relevant person in charge of the State Administration of Taxation has made it clear that indivials with an annual income of more than 120000 yuan, including indivial stock transfer income, will be required to declare on their own. It is understood that it is incorrect to levy indivial income tax on stock transfer income. At present, the State Administration of Taxation will not levy "capital gains tax"< In order to coordinate with the restructuring of enterprises and encourage the healthy development of the securities market in China, the Ministry of Finance and the State Administration of Taxation issued the notice of the Ministry of Finance and the State Administration of Taxation on the temporary exemption of indivial income tax on the income from stock transfer in 1994 with the approval of the State Council In 1996, the Ministry of Finance and the State Administration of Taxation issued the notice on the temporary exemption of indivial income tax on the income from stock transfer in 1996, and in 1998, the Ministry of Finance and the State Administration of Taxation issued the notice on the continuous temporary exemption of indivial income tax on the income from stock transfer< Article 2 of the notice of the Ministry of Finance and the State Administration of Taxation on tax issues concerning open-end securities investment funds (CS [2002] No. 128) stipulates that the indivial income tax shall not be levied on the price difference income obtained from indivial investors' purchase and redemption of fund units until the indivial income tax on the price difference income from indivial stock purchase and sale is resumed
at present, indivial income tax is not levied on the price difference income of indivial investors from buying and selling stocks, so indivial income tax is not levied on the price difference income of indivial investors from purchasing and redeeming fund units
3. Income from paper gold transfer
in 2010, the six ministries and commissions jointly issued "opinions on promoting the development of gold market" on whether indivial income tax should be paid on the income from paper gold transfer, which mentioned to study and promote the improvement of tax policies on investment gold and gold business of commercial banks. As of today, the General Administration of the people's Republic of China has not clearly stipulated that with the increasing demand for gold investment, relevant laws and regulations need to be clarified and improved to prevent inconsistency in implementation
at present, the T + D business of gold and silver does not collect personal income tax. However, some regions clearly need to pay indivial income tax. For example, when answering questions from taxpayers in 2011, Jiangsu Provincial Local Taxation Bureau made it clear that according to the provisions of the indivial income tax law of the people's Republic of China and the implementation regulations, the income obtained by indivials from trading paper, gold and other financial commodities should be calculated according to the item of "income from property transfer", The amount of taxable income shall be the balance of the income from the transfer of property after decting the original value of the property and reasonable expenses, and the indivial income tax shall be calculated and paid at the proportional tax rate of 20%< According to the indivial income tax law of the people's Republic of China, order No. 48 of the president of the people's Republic of China, the income from interest, dividends and dividends obtained by indivials who own creditor's rights and equity shall be taxable at the rate of 20%< According to the notice of the Ministry of finance, the State Administration of Taxation and the Securities Regulatory Commission of the people's Republic of China on issues related to the implementation of differentiated indivial income tax policy on dividend and bonus of listed companies (CS [2012] No. 85), the tax rate of dividend and bonus income obtained from the purchase of shares of listed companies shall be regulated separately by the Ministry of finance, the State Administration of Taxation and the Securities Regulatory Commission of the people's Republic of China, Because of the dividend income of listed companies, different tax obligations should be recognized according to the holding time. If the holding period is less than one month (including one month), the full amount of dividend income shall be subject to indivial income tax at the rate of 20%. If the holding period is more than one month to one year (including one year), the dividend income can be included in the shareholders' personal taxable income according to 50%, that is, the effective tax rate becomes 10%. If the holding period is more than one year, the dividend income can be included in the shareholders' personal taxable income according to 25%, that is, the effective tax rate becomes 5%< Fund procts
Article 2 of the notice of the Ministry of Finance and the State Administration of Taxation on tax issues related to open-end securities investment funds (CS [2002] No. 128) stipulates that the dividend and bonus income of stocks obtained by the fund, the interest income of bonds and the interest income of savings deposits shall be paid by the listed company, the listed company and the State Administration of taxation The enterprises and banks that issue bonds shall dect 20% of the indivial income tax when they pay the above income to the fund; No indivial income tax shall be levied on the income of investors (including indivial and institutional investors) from fund distribution
the "yu'ebao" mentioned at the beginning of this article are all linked with related funds. Users directly purchase funds and other financial procts on their websites. For example, "yu'ebao" is equivalent to purchasing the monetary fund procts of Tianhong fund management company, so it is similar to purchasing ordinary fund procts, and personal income tax is not levied temporarily< According to the indivial income tax law of the people's Republic of China, the interest of treasury bonds and financial bonds issued by the state is exempt from indivial income tax
4. Bank financial procts
the State Administration of Taxation has no specific provisions on whether the income of bank financial procts (including RMB financial procts and foreign exchange financial procts) should be taxed. In practice, most banks have not withheld indivial income tax. This can be confirmed by the answers to the hot issues of indivial income tax in 2012 of Qing local taxation, There are many kinds of financial procts sold by banks, including financial procts developed by banks themselves, procts sold by banks on behalf of trust companies or insurance companies, and entrusted loans. Upon request from the State Administration of Taxation, no indivial income tax will be levied on the above-mentioned income obtained by indivials
here is a case that needs to be distinguished: a partnership specializing in investment, with two natural person partners. Bought bank financial procts. At the end of the year, when the partnership calculates the personal income tax that partners should pay, does this part of financial management income have to pay personal income tax
the notice of the State Administration of Taxation on strengthening the collection and administration of indivial income tax for high-income people (GSF [2011] No. 50) stipulates that the income obtained from the trading of equity (coupon), futures, funds, bonds, foreign exchange, precious metals, resource exploitation rights and other investment procts of sole proprietorship enterprises and partnership enterprises shall be included in the income from proction and operation, Collect indivial income tax according to law
3
it can be seen that the same personal income tax, e to different identities, the same business is faced with different tax obligations, the interest income generated by personal purchase of bank financial procts does not need to pay tax, while the interest income generated by partnership purchase of financial procts needs to pay tax.
according to the indivial income tax law of the people's Republic of China, order No. 48 of the president of the people's Republic of China: the income from the transfer of negotiable securities, equity and other property by indivials is the taxable income after decting the original value of the property and reasonable expenses from the income from the transfer of property, and the tax rate is 20%. Among them, the original value of the property of the negotiable securities is the purchase price and the relevant fees paid in accordance with the regulations at the time of purchase< According to the regulations on the implementation of the indivial income tax law of the people's Republic of China, the measures for imposing indivial income tax on the income from stock transfer shall be formulated separately by the financial department of the State Council and submitted to the State Council for approval< In 2006, the State Administration of Taxation issued a document stipulating that people with an annual income of more than 120000 yuan should report their own income, including the income from investing in the stock market. This move was once seen as a prelude to the introction of capital gains tax on stock trading income. At that time, it caused a sharp drop in the stock market. Later, the relevant person in charge of the State Administration of Taxation has made it clear that indivials with an annual income of more than 120000 yuan, including indivial stock transfer income, will be required to declare on their own. It is understood that it is incorrect to levy indivial income tax on stock transfer income. At present, the State Administration of Taxation will not levy "capital gains tax"< In order to coordinate with the restructuring of enterprises and encourage the healthy development of the securities market in China, the Ministry of Finance and the State Administration of Taxation issued the notice of the Ministry of Finance and the State Administration of Taxation on the temporary exemption of indivial income tax on the income from stock transfer in 1994 with the approval of the State Council In 1996, the Ministry of Finance and the State Administration of Taxation issued the notice on the temporary exemption of indivial income tax on the income from stock transfer in 1996, and in 1998, the Ministry of Finance and the State Administration of Taxation issued the notice on the continuous temporary exemption of indivial income tax on the income from stock transfer< Article 2 of the notice of the Ministry of Finance and the State Administration of Taxation on tax issues concerning open-end securities investment funds (CS [2002] No. 128) stipulates that the indivial income tax shall not be levied on the price difference income obtained from indivial investors' purchase and redemption of fund units until the indivial income tax on the price difference income from indivial stock purchase and sale is resumed
at present, indivial income tax is not levied on the price difference income of indivial investors from buying and selling stocks, so indivial income tax is not levied on the price difference income of indivial investors from purchasing and redeeming fund units
3. Income from paper gold transfer
in 2010, the six ministries and commissions jointly issued "opinions on promoting the development of gold market" on whether indivial income tax should be paid on the income from paper gold transfer, which mentioned to study and promote the improvement of tax policies on investment gold and gold business of commercial banks. As of today, the General Administration of the people's Republic of China has not clearly stipulated that with the increasing demand for gold investment, relevant laws and regulations need to be clarified and improved to prevent inconsistency in implementation
at present, the T + D business of gold and silver does not collect personal income tax. However, some regions clearly need to pay indivial income tax. For example, when answering questions from taxpayers in 2011, Jiangsu Provincial Local Taxation Bureau made it clear that according to the provisions of the indivial income tax law of the people's Republic of China and the implementation regulations, the income obtained by indivials from trading paper, gold and other financial commodities should be calculated according to the item of "income from property transfer", The amount of taxable income shall be the balance of the income from the transfer of property after decting the original value of the property and reasonable expenses, and the indivial income tax shall be calculated and paid at the proportional tax rate of 20%< According to the indivial income tax law of the people's Republic of China, order No. 48 of the president of the people's Republic of China, the income from interest, dividends and dividends obtained by indivials who own creditor's rights and equity shall be taxable at the rate of 20%< According to the notice of the Ministry of finance, the State Administration of Taxation and the Securities Regulatory Commission of the people's Republic of China on issues related to the implementation of differentiated indivial income tax policy on dividend and bonus of listed companies (CS [2012] No. 85), the tax rate of dividend and bonus income obtained from the purchase of shares of listed companies shall be regulated separately by the Ministry of finance, the State Administration of Taxation and the Securities Regulatory Commission of the people's Republic of China, Because of the dividend income of listed companies, different tax obligations should be recognized according to the holding time. If the holding period is less than one month (including one month), the full amount of dividend income shall be subject to indivial income tax at the rate of 20%. If the holding period is more than one month to one year (including one year), the dividend income can be included in the shareholders' personal taxable income according to 50%, that is, the effective tax rate becomes 10%. If the holding period is more than one year, the dividend income can be included in the shareholders' personal taxable income according to 25%, that is, the effective tax rate becomes 5%< Fund procts
Article 2 of the notice of the Ministry of Finance and the State Administration of Taxation on tax issues related to open-end securities investment funds (CS [2002] No. 128) stipulates that the dividend and bonus income of stocks obtained by the fund, the interest income of bonds and the interest income of savings deposits shall be paid by the listed company, the listed company and the State Administration of taxation The enterprises and banks that issue bonds shall dect 20% of the indivial income tax when they pay the above income to the fund; No indivial income tax shall be levied on the income of investors (including indivial and institutional investors) from fund distribution
the "yu'ebao" mentioned at the beginning of this article are all linked with related funds. Users directly purchase funds and other financial procts on their websites. For example, "yu'ebao" is equivalent to purchasing the monetary fund procts of Tianhong fund management company, so it is similar to purchasing ordinary fund procts, and personal income tax is not levied temporarily< According to the indivial income tax law of the people's Republic of China, the interest of treasury bonds and financial bonds issued by the state is exempt from indivial income tax
4. Bank financial procts
the State Administration of Taxation has no specific provisions on whether the income of bank financial procts (including RMB financial procts and foreign exchange financial procts) should be taxed. In practice, most banks have not withheld indivial income tax. This can be confirmed by the answers to the hot issues of indivial income tax in 2012 of Qing local taxation, There are many kinds of financial procts sold by banks, including financial procts developed by banks themselves, procts sold by banks on behalf of trust companies or insurance companies, and entrusted loans. Upon request from the State Administration of Taxation, no indivial income tax will be levied on the above-mentioned income obtained by indivials
here is a case that needs to be distinguished: a partnership specializing in investment, with two natural person partners. Bought bank financial procts. At the end of the year, when the partnership calculates the personal income tax that partners should pay, does this part of financial management income have to pay personal income tax
the notice of the State Administration of Taxation on strengthening the collection and administration of indivial income tax for high-income people (GSF [2011] No. 50) stipulates that the income obtained from the trading of equity (coupon), futures, funds, bonds, foreign exchange, precious metals, resource exploitation rights and other investment procts of sole proprietorship enterprises and partnership enterprises shall be included in the income from proction and operation, Collect indivial income tax according to law
3
it can be seen that the same personal income tax, e to different identities, the same business is faced with different tax obligations, the interest income generated by personal purchase of bank financial procts does not need to pay tax, while the interest income generated by partnership purchase of financial procts needs to pay tax.
9. Please refer to the "relevant fees" in the proct manual for details of whether the financial procts are charged. The sales fee, custody fee and management fee in the manual will be dected in the operation of the proct. The announced proct yield or net value has dected the above fees, so the actual income will not be affected.
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